The SEC is consulting on draft rules for internal auditors at companies doing an IPO or SPO: a recognised internal audit certificate, at least 5 years of relevant work experience including 3 years in internal audit, and public disclosure of auditor details. Effective 1 Jan 2028 (the article says 2571 BE), with disclosure in Form 69-1 or 56-1 One Report. Comments are open until 9 Nov 2026. Only relevant if your business is planning to list or raise capital from the public; otherwise it is background.